\"A apropria\u00e7\u00e3o indevida de activos constitui (...) 90% dos casos encontrados, mas este grupo era, de longe, o menos oneroso em termos de perda mediana. Entretanto, os ralat\u00f3rios de contas fraudulentos eram os menos comuns, explicando apenas 10% dos casos, mas provocavam bastantes mais preju\u00edzos do que os esquemas das outras duas categorias. Os esquemas de corrup\u00e7\u00e3o representavam o \u00abmeio termo\u00bb\".<\/p>\n
(Wells, Joseph T. 2009. Manual da Fraude na Empresa. Preven\u00e7\u00e3o e Detec\u00e7\u00e3o. 1 ed. Coimbra: Almedina. p\u00e1g.67\/8. Confirmado por ACFE. 2012. 2012 Report to the Nation on Occupational on Fraud and Abuse: ACFE.)<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Frequ\u00eancia e montante das fraudes ocupacionais “A apropria\u00e7\u00e3o indevida de activos constitui (…) 90% dos casos encontrados, mas este grupo era, de longe, o menos oneroso em termos de perda mediana. Entretanto, os ralat\u00f3rios de contas fraudulentos eram os menos comuns, explicando apenas 10% dos casos, mas provocavam bastantes mais preju\u00edzos do que os esquemas… Ler mais…<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[98],"tags":[],"class_list":["post-6370","post","type-post","status-publish","format-standard","hentry","category-frases"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/6370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6370"}],"version-history":[{"count":1,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/6370\/revisions"}],"predecessor-version":[{"id":6371,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/6370\/revisions\/6371"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}